2021 (3) TMI 792

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...., VAT & Sales Tax<br>THE HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner: Mr.Raghavan Ramabadran For Respondents: Mr.ANR.Jayaprathap, Government Advocate ORDER Mr.ANR.Jayaprathap, learned Government Advocate accepts notice for the Commercial Tax Authorities and is armed with instructions to proceed finally in the matter. Hence, by consent expressed by both learned counsel and, in fact, at ....

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....to the judgment of the Supreme Court in the case of Asst. CCE V. Dunlop India Limited (1985) 154 ITR 172) and extracted the observations referred to therein that &#39;where matters of Public revenue are concerned, it is almost important to realize that iterim orders ought not to be granted merely because a prima - facie case has been shown&#39;. 5. The first respondent also relies upon a judgment....

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....would submit that the authority has extended some leeway to the petitioner by way of the impugned directions, reducing the quantum of tax to be deposited and directing that it furnish a security bond or a bank guarantee for the balance of tax and entire penalty. Proper discretion has been exercised, and there is no legal infirmity in the present case, warranting inteference, according to him. 7. ....

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....a learned single Judge of this Court in W.P.Nos.3141 to 3143 of 2016 etc. batch (order dated 03.06.2016). 8. In the case of Bharat Petroleum (supra), the PSU was enaged in PDS sales, as a result that the Court felt that insistence upon deposit of the demands would compromise public interest. This enabling factor is absent in the case before me. However, the observations qua the status of the asse....